企業社會責任、環境績效與環境會計資訊揭露能有益於企業價值？以公司治理觀點而論_

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題名：	企業社會責任、環境績效與環境會計資訊揭露能有益於企業價值？以公司治理觀點而論
作者：	葉芷吟
校院名稱：	國立彰化師範大學
系所名稱：	財務金融技術學系
指導教授：	温玲玉
學位類別：	博士
出版日期：	2020
主題關鍵詞：	公司治理；企業社會責任；環境績效；環境會計資訊揭露；企業價值；Corporate governance；Corporate social responsibility.；Environmental performance；Environmental accounting information disclosure；Enterprise value
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:0 共同引用:0 點閱:4

國際間關注企業社會責任及環保議題，環境會計資訊揭露為未來必然趨勢。然而，基於實質利益考量，部分企業仍處於觀望狀態。政府立法規定上市上櫃公司自2015年起，應設置2名以上獨立董事，並自2018年起，擴大規定至所有已發行股票企業，皆不得妨礙獨立董事執行業務，期盼藉此強化管理階層獨立性，促進資訊透明化，創造卓越績效。本研究採取多元理論為基礎，結合利害關係人及代理理論、社會影響假說、新環境／新生態典範理論、自然資源基礎觀點與訊息傳遞理論等，以公司治理觀點探討企業社會責任、環境績效與環境會計資訊揭露，是否能有益於企業價值？
本研究以上市上櫃之製造業為對象，研究時間範圍為2018年，資料分析方法採皮爾森積差相關分析、多元逐步迴歸分析、驗證性因素分析、結構模式分析、拔靴法、Process分析，及Sobel test檢驗等方式。研究結果如下：
一、公司治理對企業社會責任具有正向影響，尤其在股權分散之程度上顯著效果最高，較低之總經理相對報酬居次。然而，公司治理對環境績效、環境會計資訊揭露與企業價值無顯著影響。
二、企業社會責任對企業價值具有正向影響。然而，環境績效對企業價值無顯著影響。此外，環境會計資訊揭露對企業價值具有正向影響，尤其在污染防制層面之揭露上顯著效果最高。
三、企業社會責任對環境績效具有正向影響。然而，環境績效對環境會計資訊揭露具有負向影響，尤其在空氣汙染防制績效之表現上顯著效果最高。此外，企業社會責任對環境會計資訊揭露無顯著影響。
四、環境績效在企業社會責任與環境會計資訊揭露間、環境會計資訊揭露在環境績效與企業價值間，以及環境績效與環境會計資訊揭露在企業社會責任與企業價值間，具有負向中介效果。
最後，提出若干結論與建議，提供企業於管理實務上、政府於立法施政上，以及後續研究參考。期望能以研究結果警醒企業應善盡社會責任，同時確實提升環境績效，並且主動進行環境會計資訊揭露，長期而論方能真正有益於企業價值，達到永續經營目標。

以文找文

The corporate social responsibility and the environmental issues have been paid close attention internationally. In the future, environmental accounting information disclosure is an inevitable trend. However, considering that benefits to a company’s profit associated with environmental conservation activities might be small or uncertain, some enterprises are still sitting on the fence.
Our government has legislated that as of 2015, the listed and over-the-counter companies in Taiwan should have no less than two independent directors and that as of 2018, all the companies having issued stock must not impede the actions of the independent directors in the performance of their duties. Such legislation is expected to provide greater transparency in enterprise's information.
The purpose of this study is to investigate will corporate social responsibility, environmental performance, and environmental accounting information disclosure benefit enterprise value? Based on the perspective of corporate governance. This paper adopts the Structural Equation Modeling technique to construct the research model, and employ Process analysis and the Sobel test to examine the mediating effect. Several research results are obtained as follows:
1. Corporateorporate governance has a positive impact on corporate social responsibility. It has the most significant effect on the ownership diversification, and the second most significant effect on the lower CEO pay slice. However, corporate governance has no significant influence on environmental performance, environmental accounting information disclosure, and enterprise value.
2. Corporate social responsibility has a positive impact on enterprise value. However, environmental performance does not have a significant impact on enterprise value. Besides, environmental accounting information disclosure has a positive impact on enterprise value, especially on the disclosure of pollution prevention.
3. Corporate social responsibility has a positive impact on environmental performance. However, environmental performance has a negative impact on environmental accounting information disclosure, especially on an enterprise’s performance of air pollution prevention.
Besides, corporate social responsibility does not have a significant impact on environmental accounting information disclosure.
4. Environmental performance has a negative mediating effect between corporate social responsibility and environmental accounting information disclosure; environmental accounting information disclosure has a negative mediating effect between environmental performance and enterprise value; environmental performance and environmental accounting information disclosure have a negative mediating effect between corporate social responsibility and enterprise value.
Finally, the research offers some suggestions based on these findings for corporate management, government governance and future research.

以文找文

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